Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)

Schedule 7   Compulsory third party insurance

A New Tax System (Goods and Services Tax) Act 1999

9   Subsection 79-95(2) (after paragraph (b) of the definition of applicable average input tax credit fraction )


; or (c) if the payment or supply is a payment or supply to which section 79-15 applies - the accident or other incident to which the claim relates happened.